Child Care / Day Care Permits & Licenses in Newark, NJ

All staff must maintain current certification in pediatric first aid and CPR. Certification must be from an approved provider (e.g., American Red Cross, American Heart Association). Required under N.J.A.C. 6A:17-6.1.

Required for all LLCs to register with the state. Public Records Filing for New Business Entity fee is $125.

Only if the LLC is formed in another state.

Required for all center-based child care serving 3+ unrelated children. Includes site inspection, staff qualifications, background checks, and program standards.

For smaller home-based operations. Requires background checks, home inspection, training.

Required if operating as a nursery school or preschool under N.J.S.A. 18A:46-13 et seq.

File with county clerk where business is located, then state registration.

Child care services are typically exempt per N.J.A.C. 18:24-3.4, but registration needed if any taxable sales.

Child care services are generally exempt from sales tax in New Jersey. However, if the business sells items such as snacks, toys, or merchandise subject to sales tax, registration is required. See N.J.S.A. 54:32B-3 for exemptions. Food provided as part of child care is not taxable.

All employers in New Jersey must register for employer withholding tax and withhold state income tax from employee wages. Registration is done through the NJ Online Business Registration system.

Not applicable to typical child care operations. Only required if hosting events where alcohol is served. New Jersey enforces dram shop liability; commercial host insurance is strongly advised in such cases.

Employers must register with the NJ Department of Labor and pay State Unemployment Insurance (SUI) tax. The tax rate varies based on experience rating. New employers typically pay 3.4% on the first $40,500 of wages (as of 2024).

All LLCs in New Jersey are subject to the CBT or the Alternative Minimum Assessment (whichever is greater). For most small LLCs, the minimum assessment is $375 annually. Must file Form CBT-100 by the 15th day of the 4th month after the end of the tax year (e.g., May 15 for calendar-year filers).

All LLCs in New Jersey must pay an annual franchise tax of at least $375. This is separate from the Corporation Business Tax. The tax is due each year regardless of business activity. Failure to pay may result in administrative dissolution. See N.J.S.A. 54:10A-4.

Required for tax administration purposes. Even single-member LLCs without employees may need an EIN if they have excise tax obligations or choose to treat the LLC as a corporation. Child care businesses often hire staff, making EIN nearly universal.

LLC taxed as a disregarded entity (single-member) or partnership (multi-member) must report income on owners’ personal returns (Form 1065). If employees are hired, must withhold and pay federal income tax, Social Security, Medicare (Form 941 quarterly), and file Form 940 annually for FUTA. Child care providers often qualify for the Child and Dependent Care Credit (non-refundable business credit under IRC §21), but this is a credit, not a compliance requirement.

Applies to all employers with employees. Child care businesses must provide a safe workplace, post OSHA poster (available at https://www.osha.gov/poster), report work-related fatalities within 8 hours and hospitalizations within 24 hours, and maintain injury logs (OSHA Form 300) if over 10 employees. Specific hazards may include cleaning chemicals, emergency preparedness, and staff ergonomics.

All child care programs, regardless of size, are considered public accommodations under Title III of the ADA. Must admit children with disabilities unless doing so would fundamentally alter services or pose a direct threat. Facilities must be accessible to families and children with disabilities. Existing facilities must remove barriers where "readily achievable." New construction or alterations must comply with ADA Standards for Accessible Design.

Child care facilities built before 1978 must comply with EPA’s RRP rule if they perform renovations (e.g., repainting, window replacement). The business must be certified as a "Lead-Safe Firm," use EPA-approved practices, and provide lead hazard information to parents. Applies even if work is done by in-house staff.

Applies to all businesses engaging in advertising. Child care providers must ensure ads are truthful, not misleading, and substantiated (e.g., claims about staff qualifications, safety, curriculum). Online reviews and testimonials must reflect real experiences. The FTC also enforces the Children’s Online Privacy Protection Act (COPPA), but this applies to websites collecting data from children under 13, not typical child care operations unless they run an interactive website for kids.

FLSA applies to child care workers. Employers must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Special rules allow residential child care workers to be paid on a 24-hour basis under certain conditions (29 CFR §780.222), but this is narrowly interpreted. Most child care staff must be paid hourly with overtime.

Required for all LLCs for federal tax purposes, even if no employees. Used for income tax, employment tax, and excise tax filings. Can be obtained online via IRS Form SS-4.

Some municipalities in New Jersey (e.g., Newark, Jersey City) impose a local business privilege tax or gross receipts tax. The business must contact the local clerk or tax office to determine obligations. Not all jurisdictions impose this tax.

LLCs with multiple members are treated as partnerships for federal tax purposes and must file Form 1065. Single-member LLCs are disregarded entities and report income on Schedule C of owner's personal return. This is a filing requirement, not a tax payment obligation at the entity level.

Optional election allows pass-through entities (like LLCs) to pay entity-level tax at 1.5% on qualified net income, enabling owners to claim full federal deduction. Must file Form PTE-1. Election must be made annually. Effective for tax years beginning on or after January 1, 2022.

Required for all commercial occupancies including child care centers; home-based may require zoning approval first. Local enforcement via municipal construction official.

Must comply with local zoning ordinances for child care use. Example: Newark Code Ch. 41 requires special use approval for group child care homes. Check specific city zoning office.

Required for all child care facilities per Uniform Fire Code (N.J.A.C. 5:70). Local fire official conducts inspection for occupancy type (e.g., Group E for educational/child care).

Enforced under Uniform Construction Code (UCC). Required for child care facility upgrades to meet accessibility/egress standards.

Required if facility provides meals. Local boards (e.g., Essex County Health Dept.) enforce Retail Food Code (N.J.A.C. 8:24). Many child care centers trigger this.

Governed by local zoning ordinances (e.g., Trenton Code Sec. 257-47 requires permit for business signs >6 sq ft). Not all home-based need it.

Many municipalities require (e.g., Jersey City Ordinance Ch. 269). Ties to fire safety for child care.

Local codes specify parking ratios for child care (e.g., Paterson Zoning Ch. 1300 requires site plan approval for drop-off).

Required for all employers with employees in New Jersey, including LLC owners who are actively employed. Sole proprietors with no employees are exempt unless working in construction. Child care employees include teachers, aides, and administrative staff on payroll.

Not mandated by general business law but required as part of child care licensing regulations. Minimum $500,000 per occurrence and $1,000,000 aggregate coverage recommended by DCF. Covers third-party injuries (e.g., parents, visitors) on premises.

A $10,000 surety bond is required for all licensed child care centers and group homes in New Jersey. This is not required for registered family child care homes. The bond ensures compliance with state child care regulations and may be used to cover unpaid fines or restitution for violations.

FMLA requires covered employers to provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying family and medical reasons. Most small child care businesses do not meet the 50-employee threshold, but must monitor if growth triggers compliance.

All U.S. employers must complete Form I-9 to verify identity and work authorization for every employee. Applies regardless of business size. Form must be retained for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is not federally required unless in a state that mandates it or for federal contractors.

Child care businesses do not require federal licenses from FDA (unless selling food commercially at scale), ATF (no alcohol/tobacco sales), FCC (unless using regulated radio spectrum), or DOT (no commercial vehicle transport of hazardous materials). Routine child care operations (meals, toys, phones, vans) fall under general safety rules but not federal licensing. Note: If operating a child care van service, state rules apply, but federal DOT regulations only apply if transporting 9+ passengers for compensation (49 CFR §390.5). Most small providers do not meet this threshold.

While not specific to child care, the CFPB enforces prohibitions on unfair, deceptive, or abusive acts or practices (UDAAP) under the Dodd-Frank Act. Child care providers must be transparent about fees, refund policies, and billing practices. Misleading parents about costs or retention of deposits may trigger enforcement.

All New Jersey LLCs must file an annual report with the NJ Division of Revenue. For example, if the LLC was formed in March, the report is due by March 31 each year. Failure to file may result in penalties or dissolution.

All child care centers must maintain a current license issued by DCF. The renewal process includes submission of updated policies, staff training records, and compliance with N.J.A.C. 6A:17. Fee increased to $1,500 effective July 1, 2023.

Required under the Uniform Fire Safety Act. Inspection conducted by the local fire official. Certificate of Inspection must be posted. Follow-up inspections may be required if violations are found.

Required for any child care center that handles food. Conducted under NJ Food Handler Regulations (N.J.A.C. 8:24). Inspection ensures compliance with food storage, preparation, and hygiene standards.

Municipal building inspectors conduct annual inspections for compliance with the New Jersey Uniform Construction Code (UCC). Applies to all commercial occupancies, including child care centers.

Mandatory for all business-owned vehicles used in New Jersey. Minimum liability limits: $15,000 bodily injury per person, $30,000 per accident, $25,000 property damage. Required even if transporting children occasionally.

Not explicitly mandated by statute, but strongly recommended and often expected during licensing review. Some local municipalities or lease agreements may require it. Covers claims of negligence, supervision failure, or emotional harm.

Not legally required by New Jersey, but necessary if business sells tangible products. Standard product liability coverage protects against claims of defective or harmful items. Most child care providers do not sell products, so this is typically not applicable.

Required for any staff member who administers medication. Initial and renewal training must be completed through a DCF-approved MAT course.

Child care centers must conduct and document a fire drill each month. Evacuation plans must be practiced and records kept for inspection. Required under N.J.A.C. 6A:17-7.7.

Facilities must have and annually review a written emergency and disaster preparedness plan, including procedures for evacuation, shelter-in-place, and communication with parents. Required under N.J.A.C. 6A:17-7.7.

Must retain documentation of staff training (CPR, first aid, MAT, child abuse prevention, etc.) for at least 3 years after staff departure. Required under N.J.A.C. 6A:17-5.

Includes enrollment forms, immunization records, incident reports, and parent communications. Required under N.J.A.C. 6A:17-8.4.

The current child care license and a notice explaining how to file a complaint must be posted in a location accessible to parents. Required under N.J.A.C. 6A:17-8.1(a).

Required posters include NJ Minimum Wage, Workers' Compensation, Family Leave, and Anti-Discrimination notices. Employers must display current versions in English and Spanish.

Employers must file Form 941 (quarterly), Form 940 (annually for FUTA), and issue W-2s by January 31. Required under IRS regulations.

Employers must withhold NJ income tax and file Form NJ-927 annually by February 28. Monthly/quarterly deposits based on payroll volume.

Sales tax license is continuous but requires active compliance. Must file periodic returns (monthly, quarterly, or annually) based on volume.

Employers must file Form NJ-100 quarterly and pay unemployment insurance tax. Required under NJ law.